Question 3: (14 points) B1, C1, C3 At the beginning of 2019 XYZ company purchased ABC company at the end of the first year the accountant prepared the following balance sheet in USA dollars. Instructions Translate the following balance sheet from U.S Dollars to BD at the end of 2019: Account Cash AR Inventories Equipment (-) Accumulated depreciation Total Assets A/P Common Stock Additional paid in capital RE Total liabilities and O. E USA $ 35,000 125,000 170,000 80,000 (20,000) 390,000 90,000 200,000 60,000 40,000 390,000 Direct exchange rates for Dollars are: BD per Dollars January 1, 2019 BD 0.36 December 31, 2019 0.372 Average for 2019 0.363 Dividend declaration and payment date 0.361